Building the Taxpayer's Case and Transcripts via e-Services
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Representation Before the IRS. 14 min read, ~2,031 words.
Five preliminary gates: issue ID, criminal screen, competence/time, conflict check, transcripts. Criminal indicators (badges of fraud) trigger Kovel referral; IRC §7525 privilege covers civil matters only, NOT criminal. §10.35 competence includes knowledge, skill, thoroughness, preparation, and time to do the work. §10.29 conflicts require reasonable belief, no legal bar, and...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 2
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